Redovisningsplan i praktiken - Ekonomistyrningsverket

Innehåll
1 Inledning ................................................................................ 9
1.1 Disposition ................................................................................. 9
1.2 Bakgrund ................................................................................. 10
2 Intern- och externredovisning ............................................... 11
2.1 Externredovisning .................................................................................12
2.2 Internredovisning .................................................................................12
2.2.1 Kontoklass 9 ..............................................................................13
2.2.2 Objektplan .................................................................................15
3 Exempel på konteringsfält .................................................... 16
3.1 Organisation – objekt ...........................................................................17
3.1.1 Informationsbehovet om organisation ........................................17
3.1.2 Linjeorganisation .......................................................................18
3.1.3 Koder för en linjeorganisation ....................................................19
3.1.4 Matrisorganisation .....................................................................20
3.1.5 Koder för en matrisorganisation .................................................20
3.2 Verksamhet – objekt ............................................................................22
3.2.1 Informationsbehovet om verksamheten .....................................22
3.2.2 Återrapportering av information till regeringen ..........................23
3.2.3 Koder för verksamhet ................................................................24
3.2.4 Koder för verksamhetsgren ........................................................27
3.2.5 Tidredovisning ...........................................................................29
3.3 Projekt – objekt ....................................................................................30
3.3.1 Koder för projekt .......................................................................30
3.4 Finansiering – egenskap/specifikation ...................................................31
3.4.1 Informationsbehovet om finansiering .........................................31
3.4.2 Koder för finansiering ................................................................32
3.4.3 Avräkning med hjälp av finansieringsfältet .................................34
3.5 Motpart – specifikation ........................................................................36
3.5.1 Informationsbehovet om motparter ...........................................36
3.5.2 Koder för motpart .....................................................................36
3.6 Resurs – specifikation ...........................................................................39
3.6.1 Koder för resurs .........................................................................39
3.7 Övrigt – teknik .....................................................................................42
4 Fallstudier ...................................................................................... 43
4.1 Anslagsfinansierad verksamhet .............................................................43
4.1.1 Genomgång av redovisningsplanen ...........................................43
4.1.2 Övergripande kommentar ..........................................................46
4.2 Blandfinansierad verksamhet ................................................................48
4.2.1 Genomgång av redovisningsplanen ...........................................48
4.2.2 Övergripande kommentarer .......................................................52